On Friday, June 28 2024, the Faculty of Economics and Business, Trisakti University held an Open Session for the Promotion of Doctor of Economics with a concentration in Accounting at Campus A, Hendriawan Sie (S) building, 8th floor. In this event, Dr. Lisna Lisnawati, S.E., M.Ak. declared to have graduated as a doctor with the title “Very Satisfying”, becoming the 140th graduate of this doctoral program.

Dissertation entitled “Green Accounting Moderates the Effect of Increasing Human Capacity, Digital Innovation and Sustainability Strategy on Sustainability Performance“. This research provides novelty in measuring digital innovation variables by adding 3 dimensions and 21 new indicators and adding content analysis measuring tools based on meaning, with two levels, namely scoring 1 to 7 and classification 1 to 5.

This session was chaired by the Chair of the Session, Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), Session Secretary Prof. Dr. Etty Murwaningsari, Ak., MM., CA with Promoter Prof. Juniati Gunawan, PhD, Co-Promotor Dr. Titik Aryati, S.E., M.Sc. The examining team consisted of Prof Khomsiyah, Ak, M.M, CA.; Dr. Regina J Jansen Arsjah, S.E., Ak., M.Sc., C.F.A., C.A., CPIA; Dr. Ririn Breliastiti; and Prof. Dr. Istianingsih, SE., Ak., MM.

Novelty Research succeeded in adding a digital innovation dimension to previous research by Khin & Ho (2019) which only had one dimension. Khin & Ho (2019) digital innovation dimensions only have one dimension, namely digital products, services and solutions. In this research, we succeeded in modifying digital innovation into 4 dimensions, namely digital product and service dimensions, digital supply chain dimensions, digital accounting dimensions and digital culture dimensions. Apart from that, it was also successful in developing a content analysis measuring tool based on meaning, which in previous research was not known to measure content analysis based on meaning.

The research results show that increasing human capacity, digital innovation, sustainability strategies and green accounting have a significant effect on sustainability performance. Meanwhile, green accounting is only able to moderate the influence of digital innovation on sustainability performance and the rest cannot moderate it. The novelty model is proven to be more robust than the sensitivity model.

With this achievement, Dr. Lisna Lisnawati is expected to provide implications for the development of TAM and RBV theory in digital innovation, empirical implications with the development of dimensions, indicators and measuring tools. Practical implications, especially for service companies and the technology sector. As well as implications for regulations regarding the enforcement of Ministry of Industry and Trade Regulation no. 21 of 2020.